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2013 (4) TMI 296 - AT - Service TaxRefund claims in respect of inputs service credit in terms of Notification No. 41/07 dated 6.10.07 denial on the ground of lack of jurisdiction - Instead of filing an appeal against order of Asstt. Commissioner, Delhi on the ground of jurisdiction the appellant filed fresh refund claim before Asstt. Commissioner of Central Excise, Sonepat who rejected the refund claim on the ground of limitation - Held that:- Fully agreeing with the observations and findings arrived at by Commissioner (Appeals) that Asstt. Commissioner, Sonepat was not having jurisdiction to reopen the proceedings concluded at the level of Asstt. Commissioner, Delhi. Whether the order of Asstt. Commissioner, Delhi was right or wrong, was required to be adjudged by the higher appellate forum. The appellants plea that the Asstt. Commissioner, Delhi ought to have transferred the papers to Asstt. Commissioner, Sonepat for further action instead of rejecting the same cannot be appreciated inasmuch as the Asstt. Commissioner, Delhi having passed the orders rejecting the refund claim, it was not open to the appellants to adjudge the correctness of the same. The proper course of action was to file the appeal against the above on the said ground. Having not done that, the findings of Commissioner (Appeals) that Asstt. Commissioner, Sonepat was not authorised to reopen the proceedings and to reconsider the same when their claim finally stand concluded by the Asstt. Commissioner Delhi cannot be faulted. Thus no infirmity in the impugned order of the Commissioner (Appeals) the appellant will not be entitled to refund of Service Tax credit inasmuch as the same stand denied to them by the order of AC, New Delhi.
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